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The FIF deemed rate of return is set each year and is one of the ways you can work out income from foreign investment fund interests. The rate is based on taking an average of the 5 year Government stock rate at the end of each quarter and adding a 4% margin.

The rate is set each year by Order in Council.

Income year Rate
2021-2022 6.01%
2020-2021 4.43%
2019-2020 5.05%
2018-2019 5.86%
2017-2018 6.44%
2016-2017 6.28%
2015-2016 6.77%
2014-2015 7.71%
2013-2014 7.99%
2012-2013 6.91%
2011-2012 7.58%
2010-2011 8.52%
2009-2010 9.12%


If you need the FIF deemed rate for any years before 2009, you can call us.

Last updated: 22 Jun 2021
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